625 ILCS 5/ Illinois Vehicle Code.

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625 ILCS 5/3-1002

(625 ILCS 5/3-1002) (from Ch. 95 1/2, par. 3-1002)

Sec. 3-1002.

The purchaser shall file a return signed by the purchaser
with the Department of
Revenue on a form prescribed by the Department.  Such return shall
contain substantially the following and such other information as
the Department may reasonably require:

VERIFICATION

I declare that I have examined this return and to the best of my
knowledge it is true, correct and complete. I understand that the penalty
for willfully filing a false return shall be a fine not to exceed $1,000 or imprisonment
in a penal institution other than the penitentiary not
to exceed one year, or both fine and imprisonment.

..................... ........................
Date Signature of purchaser

Such
return and payment from the purchaser shall be submitted to the
Department after the sale and shall be a condition to securing in order
to secure the title to the motor
vehicle from the Secretary of State.

When a purchaser pays the tax imposed by Section 3-1001 of this Code,
the Department (upon request therefor from such purchaser) shall issue
an appropriate receipt to such purchaser showing that he has paid such
tax to the Department.  Such receipt shall be sufficient to relieve the
purchaser from further liability for the tax to which such receipt may
refer.

(Source: P.A. 84-109.)

625 ILCS 5/3-1002.1

(625 ILCS 5/3-1002.1) (from Ch. 95 1/2, par. 3-1002.1)

Sec. 3-1002.1.

Any person required to file a return under this Article
who willfully files a false or incomplete return is guilty of a Class
A misdemeanor.

(Source: P.A. 84-109.)

625 ILCS 5/3-1002.2

(625 ILCS 5/3-1002.2) (from Ch. 95 1/2, par. 3-1002.2)

Sec. 3-1002.2.

For the purpose of assisting in
determining the validity
of the "selling price" reported on returns filed with the Department, the
Department may furnish the following information to persons with whom the
Department has contracted for service related to making such determination:
the selling price stated on the return; vehicle identification number;
year, make and model name or number of the vehicle; county code; purchase
date; and mileage.

(Source: P.A. 84-1307; 84-1438.)

625 ILCS 5/3-1003

(625 ILCS 5/3-1003) (from Ch. 95 1/2, par. 3-1003)

Sec. 3-1003.

The Department shall have full power to administer and enforce
this Article; to collect all taxes, penalties and interest due hereunder; to
dispose of taxes, penalties and interest so collected in the manner hereinafter
provided, and to determine all rights to credit memoranda or refunds arising
on account of the erroneous payment of tax penalty or interest hereunder.
In the administration of, and compliance with, this Article, the Department
and persons who are subject to this Article shall have the same rights,
remedies, privileges, immunities, powers and duties, and be subject to
the same conditions, restrictions, limitations, penalties and definitions
of terms, and employ the same modes of procedure, as are prescribed in the
Use Tax Act, as now or hereafter amended, which are not inconsistent with
this Article, as fully as if provisions contained in those Sections of the
Use Tax Act were set forth in this Article.

In addition to any other penalties imposed under law, any person
convicted of violating the provisions of this Article, shall be assessed a
fine of $1,000.

(Source: P.A. 85-444.)

625 ILCS 5/3-1004

(625 ILCS 5/3-1004) (from Ch. 95 1/2, par. 3-1004)

Sec. 3-1004.

The State Department of Revenue shall, upon collecting any
taxes as provided in this Article, pay such taxes over to the General
Revenue Fund.

(Source: P.A. 84-471.)

625 ILCS 5/3-1005

(625 ILCS 5/3-1005) (from Ch. 95 1/2, par. 3-1005)

Sec. 3-1005.

The Department shall have the authority to adopt such rules
and regulations as are reasonable and necessary to implement the provisions
of this Article.

(Source: P.A. 81-2nd S.S.-3.)

625 ILCS 5/3-1006

(625 ILCS 5/3-1006) (from Ch. 95 1/2, par. 3-1006)

Sec. 3-1006.

For the purposes of this Article, "Department" is the Department
of Revenue of the State of Illinois.

(Source: P.A. 81-2nd S.S.-3.)